Base Legal Del Registro De Compras
The purchase register allows us to determine the tax credit and consists of applying the tax rate of 18% tax on the tax base, which corresponds to the value of the purchases and / or acquisitions made by the company. Finally, the electronic purchase file consists of the following files: if it is correct, it is based on your income, but if you correct it electronically, you will no longer be fined. The registration must be legalized by a justice of the peace or a notary, this applies to the one that is carried out in manual and computerized form. The format of the purchase register for physical and computerized lifting was established by Decision of the Superintendence No. 234-2006/SUNAT. In addition, registration is done in 8.1 format In order to keep records of purchases, we have three options: The registration of purchases must not have a maximum period of 10 days from the first working day of the month following the month in which the proof of payment was received. That register shall be duly updated by the competent official until the last monthly period notified. The purchase register must contain the following minimum information, which must be noted in separate columns: Miguel good day. Friend, I have a late post of 07/2022, but that`s because a job that charges this month, I finish in 8/2000. then, as would be the case here, to report purchases and sales. It is a mandatory auxiliary register that aims to control the goods and services purchased and to determine the tax credit to which a company was entitled for the acquisition.
On the other hand, the electronic recording must take into account type A and type B delay plans. Taxpayers who join New Rus. are not required to keep this register. Hello Miguel, My question refers to the PLE of purchases, if you declare a purchase invoice that has had a distraction, do not fill in the data regarding the date and number of the payment slip. How can I correct this data? Can I use this tax credit in the specified month or only the following month if these data are corrected? Will it be fixed with status 9? As always, thank you very much for your help. Save my name, email address, and website in this browser for the next time I comment. Your email address will not be published. Mandatory fields are marked with * Taxable persons are required to keep a register of sales and income and a register of purchases in which they record the transactions they carry out in accordance with the rules specified in the Regulation. Article 37 of the TUO of the IHR and ISC law states: You can do it electronically and it would have 100% progressivity. If the acquisition concerns taxed transactions and/or exports, use the tax credit (1 and 2 columns). If you cannot accurately distinguish the objective of the operation, you must resort to the proportional RSI (3 and 4 columns).
Good night a consultation I am of the special arrangement, I do not have a sales book as a payment penalty for the books., interest is also paid, there is a conclusion of 90%. Please give an example Invite this Friday 07 October 2022 to the virtual conference that we will hold for FREE for active subscribers. Exporting entities and entities included in the domestic public sector must keep a public procurement register in which they record the purchase of goods and/or services they make. Sign up to receive a notification every time we upload a video >> YouTube channel here. You correct it with status 9 in the next period where you can use the tax credit.